Illinois Administrative Code
Title 86 - REVENUE
Part 200 - PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE
Section 200.190 - Withdrawal of Representation

Universal Citation: 86 IL Admin Code ยง 200.190

Current through Register Vol. 48, No. 12, March 22, 2024

a) No representative party, once having filed a Power of Attorney in any matter before the Office of Administrative Hearings of the Department of Revenue, shall be allowed to withdraw from that representation without first having served notice of intent upon all parties to the cause, making the reasons for such withdrawal known of record and securing leave of the presiding officer on the case to so withdraw.

b) No representative party who is intending to substitute for or replace another representative party who has already filed a Power of Attorney shall have the right to do so unless the provisions of subsection (a), above, have been fulfilled, and any such filing in violation of this Section shall be deemed a nullity.

c) Once a matter has been set or otherwise noticed for hearing, leave to withdraw or substitute as counsel for a taxpayer may be denied by the presiding Administrative Law Judge if granting such request would act to delay the hearing.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.